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IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
16 references·0 citing·42 second hopsampled
IFRS adoption and real earnings management in Bangladesh: The role of board characteristics (2022)IFRS adoption and real earnings managemen…Female Directors and Earnings Quality* (2011)Female Directors and Earnings…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Family control, board independence and earnings management: Evidence based on Hong Kong firms (2009)Family control, board indepen…Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Audit Quality, Corporate Gove…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Boards: Does one size fit all☆ (2007)Boards: Does one size fit all☆Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Board composition and earnings management in Canada (2003)Board composition and earning…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender Differences in Preferences (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Separation of Ownership and Control (1983)Common risk factors in the returns on stocks and bonds (1993)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Endogeneity and the dynamics of internal corporate governance (2012)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2007Boards: Does one size fit all☆3,088 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 2011Female Directors and Earnings Quality*1,317 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2003Board composition and earnings management in Canada631 cited

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  • 2009Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis603 cited
  • 2009Family control, board independence and earnings management: Evidence based on Hong Kong firms597 cited
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